1.1 	A bill for an act
1.2 	relating to taxation; modifying the amount of gasoline fuel tax attributable to the 
1.3 	use of all-terrain vehicles;amending Minnesota Statutes 2006, section 296A.18, 
1.4 	subdivision 4.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2006, section 296A.18, subdivision 4, is amended to 
1.7 	read:
1.8 		Subd. 4.All-terrain vehicle. Approximately 0.150.27 of one percent of all gasoline 
1.9 	received in or produced or brought into this state, except gasoline used for aviation 
1.10 	purposes, is being used for the operation of all-terrain vehicles in this state, and of the total 
1.11 	revenue derived from the imposition of the gasoline fuel tax, 0.150.27 of one percent is 
1.12 	the amount of tax on fuel used in all-terrain vehicles operated in this state.